Taxpayer Awareness Research Articles

Pengaruh Razia Lapangan, Kesadaran Wajib Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Kota Ambon

This research aims to empirically test the influence of field raids, taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance.The data source used in this research is primary data through the results of distributing questionnaires to motor vehicle taxpayers at the Ambon City Samsat Office. The total sample in this research was 100 taxpayers using a convenience sampling technique. The data collection technique uses a questionnaire and the data analysis used to test the hypothesis is multiple linear regression analysis.The results of this research show that field raids have a positive effect on the level of motor vehicle taxpayer compliance in Ambon City, taxpayer awareness has a positive effect on the level of motor vehicle taxpayer compliance in Ambon City, and tax sanctions have a positive effect on the level of motor vehicle taxpayer compliance in Ambon City. Ambon City.

Penegakan Hukum Dalam Keterlambatan Pembayaran Pajak Kendaraan Bermotor Di Kabupaten Tabanan

The increase in population has led to a rapid increase in motor vehicle ownership. Motorized vehicles have become a basic necessity for some people. Ownership of motorized vehicles will be followed by obligations as taxpayers who must make tax payments. However, increasing the number of motor vehicle ownership does not necessarily increase public awareness to be obedient and aware of the obligation to pay taxes. This can lead to legal consequences for both the community and the government. This research aims to find out the regulation in the field of taxes responding to the lack of public awareness of tax payments. With the main problems that will be discussed in this study, namely 1) how is law enforcement in late payment of motor vehicle tax in Tabanan Regency, 2) What are the inhibiting factors in the enforcement of late payment of motor vehicle tax in Tabanan Regency. The research method used is an empirical research method, with a fact approach and legal concept analysis approach. The results of law enforcement in late payment of motor vehicle tax in Tabanan Regency are given a PKB notification letter given a notification letter of STNK validation and a late notice of tax payment, if it has not been replied to from the taxpayer, UPTD PPRD Bali Province in Tabanan Regency will impose penalties on taxpayers such as administrative penalties for interest / fines and inhibiting factors are the lack of awareness of taxpayers in paying motor vehicle taxes, transferring motorized vehicles without transferring names, vehicle owners moving residence.

Influence of Micro, Small & Medium Enterprises Taxpayer Compliance Factors in Bandung

The Indonesian State Revenue and Expenditure Budget (APBN) is primarily funded by taxes. There are 65.5 million micro, small, and medium-sized enterprises (MSMEs) in Indonesia, making them a sector with a significant potential to assist with tax payments. In order for MSMEs to actively participate in taxation, the government continues to provide various facilities. The Indonesian tax self-assessment system, on the other hand, grants the taxpayer authority to determine the amount of tax owed, which necessitates the taxpayer's awareness and complete compliance. As a result, research was conducted on the factors that influence MSME taxpayer compliance, using tax knowledge, taxpayer awareness, and taxpayer motivation as the variables. Using a purposive sampling strategy, this study selected 100 MSMEs from Bandung with diverse industrial backgrounds and characteristics as the sample population. This study employs quantitative and explanatory analysis methods, as well as a questionnaire as the research medium. PLS-SEM was also used for analysis, and two assessments, the measurement model (validity) and the structural model assessment, were performed. This study found that taxpayer awareness has no significant impact on tax compliance, while tax literacy and taxpayer motivation have a significant impact. Accurate tax reporting and payment are supported by solid literacy. Because taxpayers are unaware of government losses, their awareness has less of an impact. Compliance is largely driven by internal and external motivation

Persepsi Wajib Pajak Terhadap Penerapan Ter PPH Pasal 21

This study aims to analyze the perceptions of taxpayers by conducting surveys using questionnaires and analyzing the perceptions of these taxpayers regarding the existence of a regulatory change in the Income Tax Law that examines the application of Income Tax Article 21 TER as the basis for calculating income tax. This research uses descriptive methods. The sampling procedure uses purposive sampling technique. The sample and population used in this study are taxpayers who have worked, taxpayers who have been registered as taxpayers, and who have paid & deposited at least once. 216 respondents were obtained. The research results of this study are (i) taxpayers have an agreed perception of the tax socialization of taxpayers on the application of Income Tax Article 21 TER (ii) taxpayers have an agreed perception of the understanding of tax regulations on the application of Income Tax Article 21 TER (iii) taxpayers have an agreed perception of taxpayer awareness of the application of Income Tax Article 21 TER.

Pengaruh Penerapan Akuntansi, Pemahaman Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak UMKM Berbasis Media Electronik: Studi Kasus di Kecamatan Alang-Alang Lebar Palembang

This research aims to determine the influence of accounting implementation, understanding of taxation, and taxpayer awareness on electronic media-based MSME taxpayer compliance. This research was conducted in Alang-Alang Lebar District, Palembang, totaling 73 respondents. The type of research used is quantitative research by distributing questionnaires. Sampling used convenience sampling. The data source in this research is primary data based on the results of the t test showing that with a sig value that the Application of Accounting (X1), Understanding of Taxation (X2) and Taxpayer Awareness (X3), on Electronic Media Based MSME Taxpayer Compliance (Y) because t count > t table or 3.026 > 1.99394,1.534 < 1.99394 and 2.692 > 1.99394 with significant 0.003 < 0.05, 0.130 > 0.05 and 0.009 < 0.05 which means the Accounting Implementation variable has an influence and is significant on MSME Taxpayer Compliance Based on Electronic Media, Understanding of Taxation has no and no significant effect on Electronic Media Based MSME Taxpayer Compliance and Taxpayer Awareness has an influence and is significant on Electronic Media Based MSME Taxpayer Compliance. Then the results of the F test analysis show that the calculated F value > F table is 28.136 > 2.74 with a significant value of 0.00 < 0.05. This shows that the independent variables, namely Application of Accounting (X1), Understanding of Taxation (X2) and Taxpayer Awareness (X3) have a significant and influential effect on the dependent variable, namely Electronic Media-Based MSME Taxpayer Compliance (Y).

Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Sosialisasi Perpajakan Sebagai Variabel Moderating: Studi Kasus Wajib Pajak Kendaraan Bermotor Kantor Samsat Surabaya Timur

This research aims to analyze how much influence the variables of E-Samsat understanding, taxpayer awareness, tax sanctions have on motor vehicle taxpayer compliance with tax socialization as a moderating variable at the East Surabaya Samsat Office. This research uses a survey method by giving questionnaires to registered taxpayers who come when the survey is carried out at the East Surabaya Samsat Office. Determination of the sample using the accidental sampling method. The number of samples in this study was 100 respondents. The results of this research indicate that understanding E-Samsat and tax sanctions contributes positively to motor vehicle taxpayer compliance, taxpayer awareness does not contribute positively to motor vehicle taxpayer compliance, tax socialization weakens understanding of E-Samsat, taxpayer awareness, and tax sanctions against motor vehicle tax compliance.

PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN

This research aims to analyze to analyze the influence of taxpayer awareness and tax knowledge towards Taxpayer Compliance in Paying Land and Building Taxes in East Tonrokassi Village, Tamalatea District, Jeneponto Regency. The population in this research is land and building tax payers in East Tonrokassi Village, Tamalatea District, Jeneponto Regency. The population in this study was 2698 Taxpayers. while the sample was 97 taxpayers taken using a non-probability sampling technique using a purposive sampling method. Data collection was carried out using questionnaires. The data analysis used is instrument testing, classical assumption testing, and hypothesis testing using SPSS v. 25 for windows. The results of this research show that Taxpayer Awareness and Tax Knowledge influence taxpayer compliance in paying Land and Building Tax in East Tonrokassi Village, Tamalatea District, Jeneponto Regency

Evaluasi realisasi pencapaian target pajak daerah untuk penerimaan pajak daerah tahun 2020-2023 pada Badan Pendapatan Daerah Kota Manado

Taxes are one of the most potential resources and the largest contributor in maximizing regional revenue. Therefore, the government continues to try and strive to increase Regional Original Revenue (PAD) sourced from the regional tax sector. The purpose of the study is to find out the realization of the achievement of the regional tax target for regional tax revenue in 2020 - 2023 at the Regional Revenue Agency of Manado City. The analysis method used in this study is qualitative descriptive analysis. In this study, data on the realization of the tax revenue budget for regional taxes in 2020-2023 collected by the Manado City Regional Revenue Agency was used. The results of this study show that the realization of regional tax revenues for 2020 – 2023 has not yet reached the target because there are still many regional tax potentials that have not been explored. This condition is also supported by non-technical problems such as technological developments, the ineffectiveness of online tax collection applications or systems and the existence of large-scale social restrictions during the COVID-19 pandemic and also the low awareness of taxpayers in carrying out tax obligations greatly affects regional tax revenues so that the Manado City Regional Revenue Agency continues to strive to optimize regional tax collection. The efforts made by the Manado City Regional Revenue Agency to overcome problems in regional tax collection are efforts to intensify and extensify regional taxes. The results of this study show that the realization of the achievement of regional tax revenue targets in Manado City has not been optimal due to the impact of the Covid-19 pandemic so that tax collection has not been maximized which results in the non-achievement of the set target. There is only one type of regional tax that reaches the target, namely restaurant taxes in 2022-2023.

Analysis of the Effect of Taxpayer Knowledge and Awareness on Taxpayer Compliance at XYZ Consulting

Given that taxes are the main source of state treasury funding, it is difficult to implement state initiatives such as national development without state treasury funding from the taxation sector. At XYZ Consulting, the researcher's objective is to evaluate and assess how compliance awareness in filing taxes is affected by taxation knowledge. Descriptive methods and quantitative research techniques were combined in this study. This research involves individuals or entities from XYZ Consulting who are taxpayers. To determine the research sample, 54 responses were collected using the Slovin formula calculation method. According to XYZ Consulting, the Study findings show that taxpayer compliance is significantly influenced by taxpayer awareness and knowledge and both factors significantly improve compliance at the same time.

PENGARUH PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS DI KABUPATEN PEMALANG)

This research aims to analyze the influence of tax understanding and taxpayer awareness on individual taxpayer compliance. The research was conducted in Pemalang Regency. It is hoped that this research will be able to provide information, references, and input for the Directorate General of Taxes in order to increase taxpayer compliance. This research uses primary data. The population in this research is individual taxpayers in Pemalang Regency. The sampling technique used purposive sampling, which was then based on the criteria and calculations of the Slovin formula to determine 100 individual taxpayers. Observations, interviews, and questionnaires were used to collect data in this research. Data analysis was carried out using multiple linear regression tests, which were processed using the SPSS 25 program. The results of this research indicate that understanding taxation partially has a positive effect on individual taxpayer compliance, taxpayer awareness partially has a positive effect on individual taxpayer compliance.Keywords, Taxpayer Awareness, Taxpayer Compliance, Taxation Understanding

Factors Affecting Taxpayer Compliance of E-commerce in West Java

The purpose of this study is to look into the aspects that can influence taxpayer compliance among e-commerce business players, such as knowledge of tax regulations, taxpayer awareness, e-filing use, and tax sanctions. This research method employs a quantitative approach to the data used, specifically primary data. The primary data was collected via delivering questionnaires to respondents. This study employed multiple linear analysis with IBM SPSS Statistics software version 25. This study's population consists of taxpayers from e-commerce company players in West Java, with a sample size of 100. The findings revealed that understanding of tax regulations, taxpayer awareness, and tax sanctions all had a considerable favorable impact on taxpayer compliance. However, the usage of e-filing demonstrates that it has no substantial influence on taxpayer compliance. And the findings of this study are intended to be used by connected parties to continue organizing socialization about the need of paying taxes among business actors in e-commerce.

Analisis Kualitas Pelayanan, Pengetahuan Dan Pemahaman Wajib Pajak Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak

This study aims to analyze the factors influencing the compliance of motorcycle taxpayers in Surabaya. Taxpayer compliance is crucial for increasing local tax revenue, which contributes to regional development. The study employs a qualitative method with a survey approach, where data are collected through questionnaires distributed to motorcycle owners in Surabaya. The independent variables analyzed include tax knowledge, taxpayer awareness, perceptions of tax services, penalties and fines, and trust in the government. The data analysis is conducted using multiple linear regression to determine the effect of each variable on taxpayer compliance levels. The results indicate that tax knowledge, taxpayer awareness, and perceptions of tax services have a significant positive impact on taxpayer compliance. These findings suggest that to improve taxpayer compliance, the government should focus on enhancing tax education, improving the quality of tax services, and building public trust in the tax system

The Effect of Taxpayer Awareness, Tax Sanctions, Fiscal Service Quality, and Education Level on Individual Taxpayer Compliance at KPP Pratama Cirebon Dua

The purpose of this study was to investigate the effects of taxpayer awareness, tax sanctions, the quality of fiscal services, and education level on individual taxpayer compliance at the Cirebon Dua Primary Tax Service Office. This type of research is a type of basic research. The population of interest in this study comprises all individual taxpayers registered at the Cirebon Dua Primary Tax Service Office in 2023, totaling 547,405 taxpayers. This study employs the simple random sampling technique for sample selection. Primary data was collected through distributing questionnaires to respondents. Data analysis utilized multiple linear regression conducted with SPSS Version 25 software. The results showed that taxpayer awareness, fiscal service quality, and education level increased individual taxpayer compliance at KPP Pratama Cirebon Dua. However, it was found that tax sanctions had no effect on individual taxpayer compliance.

Pengaruh Pemahaman Perpajakan, Kesadaran Wajib Pajak Dan Kemauan Membayar Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UMKM

This study aims to gain comprehensive insights into the impact of tax literacy, taxpayer awareness, and willingness to pay taxes on tax compliance among Small and Medium Enterprises (SMEs). Employing a quantitative methodology, the research involved sixty respondents who underwent an outlier process to complete a questionnaire. Data analysis encompassed descriptive statistics, classical assumption tests, and hypothesis testing. The findings indicate that tax comprehension has a significant influence on SME tax compliance, both partially and simultaneously. However, taxpayer awareness and willingness to pay taxes did not demonstrate a substantial effect on tax compliance levels within the SME sector.

PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN DEMAK

This research aims to test the influence of independent variables, namely Taxpayer Awareness (X1), Taxpayer Knowledge (X2), and Tax Sanctions (X3) on the dependent variable, namely Taxpayer Compliance (Y) in motorized vehicles registered at the UPPD Samsat Office Demak Regency 2020-2023. The sample used in this research was 100 respondens selected usingaccidental sampling technique. The analytical method used is the multiple linier regression analysis metjod which was tested using the SPSS 16 program application. The research results show that taxpayer awareness has a significant positive effect on taxpayer compliance, while taxpayer knowledge and tax sanctions have no effect on taxpayer compliance Keywords : Taxpayer awareness, taxpayer knowledge, tax sanctions, taxpayer compliance

PENGARUH PENERAPAN SISTEM E-FILING, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

This research aims to analyze whether there is an influence between the application of the e-filing system, the level of understanding of taxation, and taxpayer awareness on taxpayer compliance at the Serpong Primary Tax Service Office. The approach used in this research is a quantitative approach. The population in this study were taxpayers registered at the Serpong Primary Tax Service Office. The data used is primary data obtained through questionnaires to respondents. The sample in this study was obtained using the convenience sampling method with the slovin formula, so that 100 samples were obtained. The data analysis method used is multiple linear regression analysis using SPSS version 20. The results of this study indicate that the application of the e-filing system affects taxpayer compliance, the level of understanding of taxation affects taxpayer compliance, and taxpayer awareness affects taxpayer compliance

Pengaruh Kemanfaatan NPWP, Kualitas Pelayanan Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Ngawi

Tax compliance refers to the situation of taxpayers exercising their tax authority and authority. This study aims to analyze whether partially and simultaneously the variables of compliance of Individual Taxpayers are influenced by the benefits of NPWP, quality of tax services, taxpayer awareness, and tax sanctions. The population of the study was 98,534 OP WP located in KPP Pratama Ngawi. The type of research is quantitative with a simple random sampling collection technique, and the number of samples applied is 120 respondents. This account analysis study uses SPSS software version 22 with logistic regression techniques. The results of this study prove that each of the benefits of NPWP and tax sanctions have a significant negative effect, while the quality of tax services and taxpayer awareness have a significant positive effect on Individual Taxpayer compliance. It is concluded that the overall results of this study indicate that the benefits of NPWP, quality of tax services, taxpayer awareness, and tax sanctions have an effect on Individual Taxpayer compliance.

Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, dan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Ponorogo

This research aims to determine the influence of taxpayer understanding, taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance in Ponorogo Regency (Case study of the Ponorogo Samsat joint office). This research uses quantitative methods. The population in this study were motor vehicle taxpayers in Ponorogo Regency, while the number of samples used was 100 respondents. Hypothesis testing is used for multiple linear regression, t-test, F test, and dominant test. Partial research results show that taxpayer understanding significantly affects taxpayer compliance, taxpayer awareness significantly affects taxpayer compliance, and tax sanctions have no significant effect. Simultaneously, taxpayer understanding, taxpayer awareness, and tax sanctions significantly affect taxpayer compliance. The variable taxpayer understanding has a dominant influence on taxpayer compliance.

The Effect of Tax Socialization, Taxpayer Understanding, And Taxpayer Awareness Individual Taxpayer Compliance, Tax Sanction As a Moderating Variable

The Purpose of this study is to analyze the effect of tax socialization, taxpayer understanding, and taxpayer awareness on individual taxpayer compliance in Jakarta with tax sanctions as a moderating variable. This study uses primary data obtained through questionnaires distributed to taxpayers in Jakarta. The research sample was selected using the simple random sampling method, totaling 158 respondents. The data analysis used in this research is Structural Equation Modeling Smart PLS (SEM-PLS) analysis using the Smart PLS version 4.1.0.1 application. The results of this study are tax socialization and taxpayer awareness have a significant effect on taxpayer compliance, taxpayer understanding has no significant effect on taxpayer compliance, tax sanctions moderate the effect of tax socialization on taxpayer compliance, and tax sanctions cannot moderate the effect of taxpayer understanding and taxpayer awareness on taxpayer compliance.

Pengaruh Sistem Alat Tapping Box dan Kesadaran Wajib Pajak Restoran Terhadap Tingkat Kepatuhan Pembayaran Pajak Daerah di Kota Bandar Lampung

This research aims to determine the effect of implementing the Tapping Box Tool System on payment compliance in increasing local taxes in Bandar Lampung City and to determine the level of awareness of restaurant taxpayers in Bandar Lampung City on payment compliance in increasing regional tax revenues in Bandar Lampung City. Methods used used in this research is a quantitative approach. The data collection method is a questionnaire with the measurement scale used, namely the Likert scale. The conclusion of this research is that the implementation of the Tapping Box Tool System has a significant effect on the level of compliance with regional tax payments in Bandar Lampung City. So this research accepts hypothesis one (H1) which has been proposed and taxpayer awareness has a significant and significant effect on the level of compliance with regional tax payments in Bandar Lampung City. So this research accepts the second hypothesis (H2) that has been proposed.